Power to Tax: The Executive vs. the Legislative Branch

 

6.       Differentiate the power of taxation to be exercised by the executive branch of the government, and the legislative branch of the government.

Legislative power of taxation

-       Inherent in a State

-       Emanates from the State being a sovereign

-       Needs no written law to be given the power to tax

Executive branch power of taxation

-       Before 1987 Constitution: legislative grant

-       1987 Constitution: Power of the LGUs to tax is now a constitutional grant (local autonomy)

-       Subject to the guidelines and limitations made by law